The Conceptual Framework as a Coherent System for the Development of Accounting Standards

The Financial Accounting Standards Board (FASB) visualized a conceptual accounting framework as a 'coherent system of interrelated objectives and fundamentals that can lead to consistent standards that prescribes the nature, function, and limits of financial accounting and financial statements' (FASB, 1976). To Australian standard setters, the primary purpose of the conceptual framework (CF) was only to be used as a 'guide' in developing and reviewing accounting standards (AASB, 1995, para. 5). The International Accounting Standards Committee (IASC) diminished the role of a conceptual framework even further by openly acknowledging that some standards are inconsistent with the guidelines offered by the framework (IASC, 1989 para. 12). Even though the Australian Accounting Standards Board (AASB) supposedly pursues a policy of harmonization of conceptual frameworks and accounting standards, there are also acknowledged inconsistencies in the conceptual frameworks of the IASC.
The aim of this article is to assess the coherence of the Australian (and IASC) conceptual framework. This analysis identifies confusion in drafting or construction of the conceptual framework, internal inconsistencies, and inconsistency with the legal framework within which business entities operate. Accordingly it is suggested that the adoption of a conceptual framework will not lead to consistent accounting standards, and inevitably the conceptual framework will lack credibility so long as it is inconsistent with legislation.     

解析新会计准则对会计信息价值相关性的影响

本文研究了新会计准则对会计信息价值相关性的影响。我们发现,新准则实施后,会计信息总体的价值相关性显著提高,并且受新准则影响部分的价值相关性改善程度显著高于不受影响的部分。在此基础上,我们还分析了公允价值计量对受影响部分信息质量改善的贡献。研究还发现,对于非金融行业,非公允净资产比公允净资产更具有价值相关性;而对于金融行业,二者没有显著差别。本文的研究表明,新会计准则确实将原有准则的不合理部分做了修正,其实施有助于会计质量的整体提高。但是这种修正并不是简单地盲目采用公允价值,而是综合考虑各种计价方式的结果。本文的研究结果对中国乃至国际会计准则的改革提供了有意义的信息。     

新会计准则实施前后会计数据价值相关性实证研究

2006年2月财政部发布的新会计准则于2007年在上市公司率先实施。近四年的实施,其效果怎么呢？会计信息的质量是否得到了提高？对此本文以主板上市公司2004-2009年的数据为样本进行实证研究,其结果表明,新准则实施后会计数据的价值相关性显著提高,从而证实了新准则的运用有助于提高会计信息质量。     

非货币性资产交换会计准则的国际比较研究

论文对我国先后发布的三项非货币性资产交换会计准则与国外及国际会计准则中的相关规定进行了横向比较,阐释了我国现行非货币性资产交换准则与国外相关准则的差别,分析了我国非货币性资产交换准则中存在的问题和不足,同时借鉴发达国家及国际的合理做法,并结合我国的特殊情况,针对现行准则中存在的问题提出了相应的改进建议和解决措施,以期完善我国非货币性资产交换准则。     

新会计准则下公允价值会计理论的研究

与提高会计信息质量的相关性相适应,完善和应用公允价值计量是一种趋势。作为五大计量属性之一,基于理论上的局限性,应用上大量的假设和前提,公允价值计量是可供选择的计量方法之一。因此,要积极、稳妥地推进公允价值的计量,提高会计信息的质量,更好地服务于经济发展。     

论会计准则制定中的政府间博弈

会计准则具有经济后果,产生于不同会计准则的不同会计信息,会因此影响各利益集团的利益分配。因此会计准则的制定不是一种纯技术过程,而是各利益集团多次博弈达成的均衡结果。本文基于博弈论的视角,深入分析了会计准则制定中的政府间博弈,并就我国会计准则的国际趋同提出了一些建议。     

新会计准则研究:分析框架与综述

本文构建了一个新会计准则研究的分析框架,在此基础上,对已有的新准则研究文献进行了系统的回顾与评论。结合分析框架和对已有文献的评述,我们进一步提出了未来尚需探索和拓展的方向。     

国际公共部门会计准则体系研究

国际公共部门会计准则（IPSAS）是全球政府会计准则的标杆。本文就国际公共部门会计准则（IP—SAS）的制定程序、制定团队、现有IPSAS的内容、国际公共部门会计准则理事会（IPsAsB）的未来战略和工作计划、IPSAS的未来布局及发展趋势等一系列问题进行概括与分析,以冀为我国的政府会计准则研究提供启发与借鉴。     

关于新会计准则下会计职业判断的探讨

新会计准则下影响套计职业判断的因素主要有：会计法律、法规;不同利益主体;企业经营环境;财务会计报告的质量要求;会计人员的素质与动机。提高会计人员业务素质;坚持诚信原则和遵守职业道德;坚持独立原则、合理权衡相关性原则;加强会计人员职业道德建设;进一步完善会计监管体系是确保会计人员正确运用职业判断的重要途径。     

The use of International Accounting Standards terminology, a survey of IAS compliance disclosure

This study examined where and how companies that purport to be using International Accounting Standards (IAS) are referring to IAS in their financial statements. Virtually all firms surveyed referred to IAS in the footnotes but referred to IAS in the audit report just under 50 percent of the time. The largest group of companies uses a combination of home-country and IAS standards. A significant number of firms report the use of IAS standards with exceptions. The majority of these firms do not discuss the dollar impact of those exceptions. Referencing IAS with home country standards or exceptions reduces comparability and transparency of financial statements. The International Accounting Standards Committee (IASC) is referenced as the source of IAS in about half of the cases. Failure to reference the IASC as the source of IAS may result in ambiguity concerning what IAS means     

Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China

This article investigates the role of political influence, as well as accounting tradition and the equity market, in China's recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part under external pressure, has been active in developing accounting standards in harmony with international accounting standards. However, it has retained a uniform accounting system in the Enterprise Accounting System issued in 2000 to accommodate the special circumstances of a transforming government, strong state-ownership, a weak accounting profession, a weak and imperfect equity market, and the inertial effect of accounting tradition and cultural factors. This article also contributes to existing models of accounting system classification by illustrating the need for considering political influence as a factor that affects the rate of transition towards full implementation of international accounting standards.     

Professional Accounting Standards and the Public Sector—a Mismatch

Professional accounting standards have been applied to the public sector in Australia as part of the process of adopting accrual accounting. However, the reason given for their application to the public sector is questionable. The modes of operation of governments and of the business sector are very different, and accounting standards must be tailored to suit the specific information needs of each sector for the accounting systems to provide relevant information. The four Accounting Concepts Statements and the broad requirements of AAS 29 and AAS 31 are examined to show where changes are needed in the standards to make their information more relevant to the needs of the public sector. These changes would better enable accrual accounting information systems to assist in enhancing the efficiency and effectiveness of public sector operations and the accountability of governments to parliament and citizens.     

从盈余管理角度论会计准则的完善

近年来,国内资本市场的盈余管理引起了越来越多的关注。过度的盈余管理影响了市场资源的优化配置,损害了投资者的利益。文章分析了现行会计准则对盈余管理的影响,进而提出了规范盈余管理、完善会计准则的建议。     

会计准则变革对企业资源配置效率的影响研究

资源配置效率是我国经济改革关注的焦点。基于会计准则变革的制度背景,利用2004~2013年 A 股非金融类上市公司数据,从微观视角研究会计准则变革前后企业资源配置效率的变化,并进一步从产权性质、所在地区域的视角深入剖析企业资源配置效率对会计准则变革的反应程度;从投资效率和融资效率两方面解释资源配置效率,结果表明：会计准则变革优化了企业资源配置效率,投资效率优于融资效率;会计准则变革后,国有企业的资源配置效率改善程度低于非国有企业;会计准则变革改善了区域资源配置效率,东部地区企业资源配置效率高于非东部地区。     

新会计准则对注册会计师执业的影响

新会计准则在旧会计准则的基础上有很大的变化和创新,这些变化和创新在一定程度上影响着审计工作中的方方面面。本文首先阐述了新会计准则对注册会计师执业的影响,然后提出注册会计师应对新会计准则变化的几点建议。     

Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt

The purpose of this study is to assess the effect of relative familiarity and language accessibility on the International Accounting Standards (IASs) disclosures when IASs are first introduced in an emerging capital market. The study focuses on the annual reports of listed non-financial companies in Egypt when IASs were first introduced. The method used applies a disclosure index measurement to a sample of listed company annual reports and evaluates relative compliance with IASs in relation to corporate characteristics. The results show that for relatively less familiar requirements of IASs, the extent of compliance is related to the type of audit firm used and to the presence of a specific statement of compliance with IASs. A lower degree of compliance with less familiar IASs disclosure is observed consistently across a range of company characteristics. Consideration of agency theory and capital need theory would lead to prior expectation of a distinction in disclosure practices between different categories of companies. The results were, therefore, counterintuitive to expectations where the regulations were unfamiliar or not available in the native language, indicating that new variables have to be considered and additional theoretical explanations have to be found in future disclosure studies on emerging capital markets.     

Commentary: An International Comparison and Evaluation of Financial Accounting Concepts Statements*

Standard setters in several jurisdictions have adopted statements of financial accounting concepts. Given that concepts statements influence accounting standards, similarities and differences of concepts across jurisdictions will affect the ability of the International Accounting Standards Board (IASB) and other accounting bodies to secure standards convergence. This paper analyzes the concepts statements of Australia, Canada, New Zealand, the United Kingdom, the United States, and the IASB. Although these statements seem similar at a “broad brush” level, a closer look reveals substantial differences. The main purpose of this paper is to evaluate these differences and the extent to which they may impair standards convergence. The paper also proposes broadening the scope of the concepts structure to include normative agency‐theoretic considerations, which would bring the legitimate interests of management into the concepts structure, with the potential to move some of the trade‐offs necessary to secure managers' acceptance of accounting standards into the structure itself.     

对新《企业会计准则——基本准则》中关键问题的思考

新《企业会计准则-基本准则》于2007年1月1日起在上市公司执行。该准则对现行基本准则进行了重大修改和多方面完善,广泛采用了国际上通用的概念和原则,无论在形式上还是在实质上都实现了与国际财务报告准则的趋向,并更能适用我国的会计现状和未来的发展趋势,为中国的会计职业界致力于提高透明度和执行高水准的执业准则奠定了基础。本文首先简要的分析了新基本准则对原基本准则的一些改进,然后就新基本准则某些关键问题来看仍有值得进一步思考和推敲的地方,给出了自己的建议,以期对新基本准则的完善有所助益。     

The Development of Accounting and Reporting in Ghana

In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently completed full adoption. We find that the accounting and reporting practices are significantly influenced by legal, political, institutional, and economic factors and that the regulatory environment is neither effective nor efficient due to the weak monitoring and enforcement of compliance. Although there has been some recent progress, the Companies' Code, which is the corporate legal framework of Ghana, must be updated to reflect the dynamic nature of world operations. This study advances the course of standards setters, regulators, accounting practitioners, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to reform and build the capacities of institutions charged with the responsibility of regulating and monitoring Ghanaian accounting and reporting practices to ensure best practices and build investors' confidence.     

企业所得税会计几个问题的探讨

本文研究企业所得税会计问题。针对我国企业所得税会计准则在执行过程中存在的方法、理念几个等认识误区问题,提出相应解决措施,主张理念决定方法,只有从理念、依据的角度深刻认识所得税会计准则的主旨,才能在实际工作中正确执行准则的相关规定。